Entry into force of the Tax Convention between Japan and Estonia

August 31, 2018
Japanese

    1.  On August 30, 2018 the exchange of diplomatic notes for the entry into force of the Convention between Japan and the Republic of Estonia for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on August 30, 2017) took place in Tallinn.
    2.  The Convention, therefore, will enter into force on September 29, 2018, on the thirtieth day after the date of exchange of diplomatic notes and will have effect:
      (a) with respect to taxes levied on the basis of a taxable year, for taxes of any taxable years beginning on or after January 1, 2019; and
      (b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2019.